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administrative staff units are provided for the 2023-24 and 2024-25 1 school years for the central office administrative costs of operating 2 a school district, at the following rates: 3 (a) The total central office staff units provided in this 4 subsection (5) are calculated by first multiplying the total number 5 of eligible certificated instructional, certificated administrative, 6 and classified staff units providing school-based or district-wide 7 support services, as identified in RCW 28A.150.260(6)(b) and the 8 increased allocations provided pursuant to subsections (2) and (4) of 9 this section, by 5.3 percent. 10 (b) Of the central office staff units calculated in (a) of this 11 subsection, 74.53 percent are allocated as classified staff units, as 12 generated in subsection (4) of this section, and 25.48 percent shall 13 be allocated as administrative staff units, as generated in 14 subsection (3) of this section. 15 (c) Staff units generated as enhancements outside the program of 16 basic education to the minimum requirements of RCW 28A.150.260, and 17 staff units generated by skill center and career-technical students, 18 are excluded from the total central office staff units calculation in 19 (a) of this subsection. 20 (d) For students in approved career-technical and skill center 21 programs, central office classified units are allocated at the same 22 staff unit per student rate as those generated for general education 23 students of the same grade in this subsection (5), and central office 24 administrative staff units are allocated at staff unit per student 25 rates that exceed the general education rate established for students 26 in the same grade in this subsection (5) by 12.30 percent in the 27 2023-24 school year and 12.46 percent in the 2024-25 school year for 28 career and technical education students, and 17.62 percent in the 29 2023-24 school year and 17.79 percent in the 2024-25 school year for 30 skill center students. 31 (6) FRINGE BENEFIT ALLOCATIONS 32 Fringe benefit allocations shall be calculated at a rate of 17.97 33 percent in the 2023-24 school year and 17.97 percent in the 2024-25 34 school year for certificated salary allocations provided under 35 subsections (2), (3), and (5) of this section, and a rate of 22.06 36 percent in the 2023-24 school year and 21.56 percent in the 2024-25 37 school year for classified salary allocations provided under 38 subsections (4) and (5) of this section. 39 p. 483 ESSB 5187.SL